Frederick County Paycheck Calculator — Local Income Tax
Frederick County, Maryland charges a graduated local income tax on top of your federal, FICA and Maryland state income tax. On a $100,000 salary that's about $2,730 a year in Frederick County local tax, leaving $71,912/year take-home ($2765.83 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,292.40 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83 · Frederick County: $76.54
Annual take-home: $59,603 on $75,000 gross · 79% of gross
Includes Frederick County local income tax.
Full breakdown (per paycheck & annual)
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Frederick County local tax | −$76.54 | −$1,990 |
| Take-home (net) | $2,292.40 | $59,603 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Frederick County local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Frederick County's graduated local income tax works
Frederick County uses its own graduated bracket schedule, separate from Maryland's state brackets — higher slices of income are taxed at higher local rates. At $100,000 for a single filer, the effective Frederick County local rate is about 2.73%.
Bracket-by-bracket at $100,000: 2.250% on $0–$25,000 → $562.50; 2.750% on $25,000–$50,000 → $687.50; 2.960% on $50,000–$100,000 → $1480.00. Total: $2,730.
Frederick County vs. Maryland state tax and neighboring jurisdictions
Maryland's own state income tax (separate from Frederick County's local tax) applies statewide; on a $100,000 salary that's about $4,538 a year before any local tax is added.
Among the 24 local jurisdictions in this dataset for Maryland, Frederick County ranks #21 by dollar amount of local tax owed on a $100,000 salary — the highest is Dorchester County and the lowest is Worcester County.
Frederick County paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Maryland state tax $2,638, Frederick County local tax $1,546 → take-home $46,206/year ($1777.14 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Maryland state tax $4,538, Frederick County local tax $2,730 → take-home $71,912/year ($2765.83 biweekly).
These assume the standard deduction, no pre-tax 401(k)/health deductions and biweekly pay. Use the calculator above for your own salary, filing status and deductions.
Who pays Frederick County's local income tax
This tax applies to residents of Frederick County based on where you live, following the same piggyback withholding as Maryland's state income tax. Nonresidents working in Frederick County are generally not subject to this county/city tax (confirm with your employer's payroll department).
Frederick County local tax — frequently asked questions
How much is Frederick County's local income tax?
Frederick County charges a graduated local income tax. On a $100,000 salary that works out to about $2,730 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Frederick County?
About $46,206 a year ($1777.14 biweekly) for a single filer in 2026, after federal tax, FICA, Maryland state tax and Frederick County's local tax of $1,546.
What is the take-home pay on $100,000 in Frederick County?
About $71,912 a year ($2765.83 biweekly) for a single filer in 2026, after federal tax, FICA, Maryland state tax and Frederick County's local tax of $2,730.
Is Frederick County's local tax the same as Maryland's state income tax?
No — they're separate. Maryland state income tax applies regardless of local jurisdiction; Frederick County's local tax (a graduated local income tax) is added on top, following the same piggyback withholding.
Is Frederick County's local tax higher or lower than other Maryland jurisdictions?
Frederick County ranks #21 of 24 local jurisdictions covered for Maryland by dollar amount of tax at $100,000 — Dorchester County is the highest and Worcester County is the lowest.
How is Frederick County's local income tax calculated?
Your local taxable income (the same base used for Maryland state tax) is multiplied by the applicable local bracket rate.
Other local income tax jurisdictions in Maryland
More paycheck & tax tools
Maryland paycheck calculator (state-level) · Federal income tax calculator · National paycheck calculator
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →